Tax
# Income tax and church tax
Who pays income tax? Employers deduct income tax directly from their
employees’ salaries and pass it on to the tax office. The amount paid is calculated
based on taxable income. Church tax is a tax collected by religious communities from
their members. The amount paid is based on the amount of income tax
paid.
To Services
As a single parent with at least one child in the household who is entitled to child allowance or child benefit, you can apply for the tax relief amount for single parents and thus for tax class 2.If you are a foreign recipient (creditor) of domestic investment income, you may be fully or partially relieved of capital gains tax under certain circumstances.If you wish to be exempt from German capital gains tax, you can obtain an exemption certificate under certain conditions.Tax office can issue certificate for wage tax deduction if retrieval of electronic wage tax deduction characteristics (ELStAM) is not possible.The electronic wage tax characteristics used for wage tax deduction can be taken from your payslip and viewed in various ways.